Well known to smokers, cross-border shipments to countries with lower taxes could soon become more attractive. Requested by an individual, the Council of State ordered the Prime Minister on Friday to issue “within six months” a decree which could increase the quantities of tobacco that an individual is authorized to bring back to France from another countries of the European Union.
Currently, adult individuals traveling to an EU country are authorized to bring back to France 200 cigarettes (1 cartridge), 50 cigars, 250 grams of smoking tobacco, and 100 cigarillos. Relying in particular on European regulations, this individual, “consumer of manufactured tobacco products”, asked Prime Minister Elisabeth Borne in January to issue a decree “providing that any person who imports into France up to 800 cigarettes; 400 cigarillos; 200 cigars and one kilogram of smoking tobacco acquired in another Member State of the European Union” holds these products for its own needs and not for commercial purposes.
Having received no response after more than two months, he appealed to the Council of State in May to request “the cancellation for abuse of power of the implicit refusal which was opposed to him”, according to the decision of the Council of State. State. In its decision, the Council of State notes that the current thresholds beyond which the possession of tobacco products is deemed to be for commercial purposes are lower than those provided for by European regulations (directive of December 19, 2019).
The Prime Minister can bring French law into line with European Union law either by refraining from setting thresholds, or by setting thresholds consistent with European regulations, considers the Council of State. “The Prime Minister is ordered to issue the decree provided for in article L. 311-19 of the tax code on goods and services within six months from notification of this decision,” concludes. he. The article of law in question stipulates that “a decree determines the elements taken into account to establish whether the products acquired by an individual in another Member State of the European Union and which he transports to the tax territory are for its own needs.